LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)     39

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust	[2024] FCAFC 80	Federal Court of Australia	Australia - Commonwealth	14 Jun 2024	AustLII
Ierna v Commissioner of Taxation	[2024] FCA 592	Federal Court of Australia	Australia - Commonwealth	6 Jun 2024	AustLII		1
Merchant v Commissioner of Taxation	[2024] FCA 498	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII		3
Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation)	[2023] AATA 3005	Administrative Appeals Tribunal	Australia	20 Sep 2023	AustLII		1
Illuka Park Trust v Commissioner of Taxation	[2023] FCAFC 89; 298 FCR 449	Federal Court of Australia	Australia - Commonwealth	9 Jun 2023	AustLII		3
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		9
Elecnet (Aust) Pty Ltd (as Trustee for the Electrical Industry Severance Scheme) v Commissioner of Taxation of the Commonwealth of Australia	[2016] HCATrans 237	High Court of Australia	Australia - Commonwealth	11 Oct 2016	AustLII
TD 2014/1 - Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	[2014] ATOTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/1 - Income tax: is the 'dividend access share' arrangement of the type described in this Taxation Determination a scheme 'by way of or in the nature of dividend stripping' within the meaning of section 177E of Part IVA of the Income Tax Assessment Act 1936?	[2014] ATOTD TD2014/1	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Commissioner of Taxation v Futuris Corporation Ltd	[2012] FCAFC 32; (2012) 205 FCR 274; (2012) 87 ATR 828; [2012] ATC 20-306	Federal Court of Australia	Australia - Commonwealth	19 Mar 2012	AustLII		11
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		16
British American Tobacco Australia Services Ltd v Commissioner of Taxation	[2010] FCAFC 130; (2010) 189 FCR 151	Federal Court of Australia	Australia - Commonwealth	10 Nov 2010	AustLII		8
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR GSTR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Lawrence v Commissioner of Taxation	[2009] FCAFC 29; (2009) 175 FCR 277; [2009] ATC 20-096; (2009) 75 ATR 306	Federal Court of Australia	Australia - Commonwealth	20 Mar 2009	AustLII		16
TR 2009/2 - Income tax: genuine redundancy payments	[2009] ATOTR TR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/2 - Income tax: genuine redundancy payments	[2009] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Lawrence v FCT	[2008] FCA 1497; (2008) 70 ATR 376; [2008] ATC 20-052	Federal Court of Australia	Australia - Commonwealth	10 Oct 2008	AustLII		14
Idlecroft Pty Ltd v Commissioner of Taxation	[2005] FCAFC 141; 144 FCR 501; 225 ALR 528; 60 ATR 224	Federal Court of Australia	Australia - Commonwealth	5 Aug 2005	AustLII		10
GSTR 2005/3 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits	[2005] ATOGSTR GSTR2005/3	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
GSTR 2005/3 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits	[2005] ATOGSTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Magazine Co and Commissioner of Taxation	[2004] AATA 1173; 58 ATR 1001	Administrative Appeals Tribunal	Australia	9 Nov 2004	AustLII
Ryan and Commissioner of Taxation	[2004] AATA 753; (2004) 56 ATR 1122; 82 ALD 140	Administrative Appeals Tribunal	Australia	19 Jul 2004	AustLII		9
GSTR 2004/D4 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - Exploitation of the second hand goods provisions to obtain input tax credits	[2004] ATODGSTR GSTR2004/D4	Australian Taxation Office	Australia - Commonwealth	14 Jul 2004	AustLII
FCT v Asiamet (No 1) Resources Pty Ltd	[2004] FCAFC 73; (2004) 137 FCR 146; 55 ATR 239	Federal Court of Australia	Australia - Commonwealth	30 Mar 2004	AustLII		11
Commissioner of Taxation v Hart	[2003] HCATrans 452	High Court of Australia	Australia - Commonwealth	7 Nov 2003	AustLII
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII		35
Asiamet (No 1) Resources Pty Ltd v Commissioner of Taxation	[2003] FCA 35; (2003) 126 FCR 304; 196 ALR 692; 52 ATR 140	Federal Court of Australia	Australia - Commonwealth	31 Jan 2003	AustLII		26
Vincent v FCT	[2002] FCA 656	Federal Court of Australia	Australia - Commonwealth	24 May 2002	AustLII		7
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes	[2002] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes	[2002] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes	[2002] ATOTR TR2002/13	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes	[2002] ATOTR TR2002/19	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Interpreting tax statutes: imposing purpose on a results based test"	(2013) 11 (2) E-Journal of Tax Research 138	Fisher, Rodney	Australia	circa 2013	AustLII
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"	[2008] JlATaxTA 1	Carbone, Domenic	Australia	circa 2008	AustLII
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3
"Part IVA - A Toothless Tiger?"	[2001] RevenueLawJl 5	Cassidy, Julie	Australia	circa 2001	AustLII
"CC (New South Wales) Pty Ltd v FCT: Part IVA Can Apply to Loss Trusts"	(1999) 2 (6) Journal of Australian Taxation 437	Carbone, Domenic	Australia	circa 1999	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		1948
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		74
Saraswati v R	[1991] HCA 21; (1991) 172 CLR 1; (1991) 100 ALR 193; 65 ALJR 402; 54 A Crim R 183	High Court of Australia	Australia - Commonwealth	5 Jun 1991	AustLII		653
Thiel v FCT	[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII		130
(1989) 24 Taxation in Australia 82	(1989) 24 Taxation in Australia 82	Taxation in Australia	Australia	circa 1989			2
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		331
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2057
FCT v Students World (Aust) Pty Ltd	[1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298	High Court of Australia	Australia - Commonwealth	22 Feb 1978	AustLII		30
Slutzkin v FCT	[1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322	High Court of Australia	Australia - Commonwealth	25 Feb 1977	AustLII		57
K Porter & Co Pty Ltd v FCT	(1977) 19 ALR 510; 8 ATR 88; (1977) 52 ALJR 41		Australia	circa 1977	LexisNexis AU		6
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		83
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII		93
Hennessey & Malone v FCT	(1975) 10 SASR 353; (1975) 24 FLR 241; (1974) 5 ALR 168; 5 ATR 179	Supreme Court of South Australia	Australia - South Australia	circa 1975	Legal Online / Westlaw		7
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
FCT v Ellers Motor Sales Pty Ltd	[1972] HCA 17; (1972) 128 CLR 602; [1972] ALR 529; (1972) 46 ALJR 181; 3 ATR 45	High Court of Australia	Australia - Commonwealth	29 Feb 1972	AustLII		14
Investment and Merchant Finance Corporation Ltd v FCT	[1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		64
Investment & Merchant Finance Corporation Ltd v FCT	[1970] HCA 1; (1970) 120 CLR 177; 1 ATR 425; 44 ALJR 73	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		28
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
Rowdell Pty Ltd v FCT	[1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332	High Court of Australia	Australia - Commonwealth	10 Dec 1963	AustLII		35
Hancock v FCT	[1961] HCA 90; (1961) 108 CLR 258; 7 AITR 582; 35 ALJR 228	High Court of Australia	Australia - Commonwealth	8 Aug 1961	AustLII		55
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		184
FCT v Newton	[1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1	High Court of Australia	Australia - Commonwealth	31 May 1957	AustLII		48
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		75